| Lancashire Geotechnical Limited | Construction | 2016 |
| Lancashire Golf Limited | Arts & recreation | 2008 |
| Lancashire Heritage Ltd | Construction | 2010 |
| Lancashire Management Limited | Hospitality | 2015 |
| Lancashire Produce Limited | Wholesale & retail | 2019 |
| Lancashire PUB Group Ltd | Hospitality | 2025 |
| Lancashire Scoop Ice Cream Ltd | Manufacturing | 2026 |
| Lancashire Steel Profiles Ltd | Manufacturing | 2025 |
| Landlord Support Legal Solutions Limited | Professional & scientific | 2020 |
| Landrow Construction Limited | Construction | 2002 |
| Langleys Farm Ltd | Agriculture & fishing | 2024 |
| Langton Freehold Company Ltd | Real estate | 2021 |
| Lanna Parell Limited | Wholesale & retail | 2025 |
| Lapis Properties Limited | Real estate | 2002 |
| Laptopbitz Ltd | Wholesale & retail | 2022 |
| Larn Haulage Ltd | Transport & logistics | 2018 |
| Laser Aesthetics NW Ltd | Other services | 2015 |
| Lathom Enterprises Limited | Agriculture & fishing | 1996 |
| Lathom House Management (Ormskirk) Limited | Professional & scientific | 2002 |
| Lathom Hypnotherapy Limited | Extraterritorial | 2025 |
| Lathom Park Trust Ltd | Arts & recreation | 2000 |
| Lathom Partners Ltd | Wholesale & retail | 2025 |
| Lathom Physiotherapy Centre Limited | Health & social care | 2014 |
| Lathom Posh Pooches Ltd | Wholesale & retail | 2025 |
| Laurel's Wood Community Interest Company | Arts & recreation | 2022 |
| Lauren Kennedy Interiors Ltd | Professional & scientific | 2023 |
| Lawsons Yard Ltd | Wholesale & retail | 2024 |
| LB Performance Coaching Ltd | Education | 2023 |
| Lclc Properties Limited | Real estate | 2024 |
| LDA Systems Limited | Information & communication | 2014 |
| Leaf Advertising Ltd | Manufacturing | 2026 |
| Leahmp Ltd | Professional & scientific | 2022 |
| Learning Curves Limited | Education | 2005 |
| Leaver Property Holdings Limited | Financial services | 2023 |
| LED Lighting Solutions Ltd | Manufacturing | 2000 |
| Ledair Limited | Manufacturing | 1994 |
| Legacy Family Properties Ltd | Real estate | 2022 |
| Legal Provision Ltd | Professional & scientific | 2011 |
| Leisure Group Investments Limited | Other services | 2024 |
| Leisure Trade Ltd | Wholesale & retail | 2025 |
| Lemken Nurseries Limited | Agriculture & fishing | 2001 |
| Leomay Limited | Wholesale & retail | 2014 |
| Letr Property Ltd | Real estate | 2024 |
| Lettings GM Limited | Real estate | 2012 |
| Leveldale Limited | Construction | 2017 |
| Lewis Abbott Camera Limited | Information & communication | 2014 |
| Lewis Fire & Security Ltd | Administrative & support | 2010 |
| LFS Property Investments Limited | Real estate | 2000 |
| LG Commercial Services Limited | Administrative & support | 2018 |
| Liam Mccallum Investments Limited | Real estate | 2019 |
| Liam Murphy Electrical Ltd | Construction | 2014 |
| Liberty Leisure Resorts Limited | Financial services | 2011 |
| Libnic Limited | Professional & scientific | 2024 |
| Liddell Developments Ltd | Professional & scientific | 2011 |
| Life & Soul Retreats Ltd | Other services | 2023 |
| Life Finder Limited | Administrative & support | 2014 |
| Light Engines Europe Ltd | Manufacturing | 2014 |
| Lily Locum Limited | Health & social care | 2011 |
| LIMA1ONE Ltd | Professional & scientific | 2026 |
| Limelight Talent and Events Ltd | Hospitality | 2017 |
| Linia Systems Limited | Information & communication | 2004 |
| Litet Barn Ltd | Health & social care | 2024 |
| Litherland Financial Limited | Administrative & support | 2016 |
| Litigation Finance (NW) Limited | Administrative & support | 2022 |
| Little Herd Homes Ltd | Real estate | 2023 |
| Live Well Adventures Central Ltd | Agriculture & fishing | 2023 |
| Lively Professional Services Ltd | Construction | 2018 |
| Liverpool Cloths Limited | Extraterritorial | 2025 |
| Liverpool Contract Upholstery Ltd | Wholesale & retail | 2025 |
| Liverpool Tiling Contractors Ltd | Construction | 2015 |
| Liverpool VTS Training Limited | Administrative & support | 2011 |
| Livesley Estates Limited | Real estate | 2021 |
| Lixi Limited | Information & communication | 2012 |
| LJ Outdoors Ltd | Wholesale & retail | 2025 |
| LJ Wrennall Engineering Limited | Manufacturing | 2020 |
| LJF Property Holdings Ltd | Real estate | 2019 |
| LJF Trading Limited | Professional & scientific | 2019 |
| LJK Property Management Limited | Real estate | 2024 |
| LK Joinery Contractors Ltd | Construction | 2024 |
| LKG Estates Limited | Real estate | 2025 |
| Lloyd Roberts Renewables Ltd | Construction | 2023 |
| LM Payroll Services Ltd | Extraterritorial | 2017 |
| Lmambrose Limited | Hospitality | 2025 |
| LMC Prop Co Ltd | Real estate | 2024 |
| LMC Property Maintenance Limited | Construction | 2021 |
| LOB Locum Services Ltd | Professional & scientific | 2025 |
| Locally Owned Ltd | Hospitality | 2022 |
| Lochaline Quartz Sand Limited | Mining & quarrying | 2011 |
| Lock Ventilation Services Limited | Manufacturing | 2020 |
| Lockdown Escape Ltd | Arts & recreation | 2019 |
| Locke Designs & Co Ltd | Manufacturing | 2024 |
| Loco Recruitment Limited | Administrative & support | 2016 |
| Lonsdale & Marsh Ltd | Extraterritorial | 2018 |
| Lonsdale Dental Ltd | Health & social care | 2013 |
| Lorom Europe Limited | Administrative & support | 1999 |
| Lottifer’S Attic Ltd | Wholesale & retail | 2025 |
| LOU Barker Skincare Limited | Wholesale & retail | 2020 |
| LOU Barker Wellbeing Limited | Arts & recreation | 2017 |
| Louden Hygiene Technology Limited | Professional & scientific | 2003 |
| Love Burger Ltd | Hospitality | 2019 |